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representation or pretense, defraud any other person of
money, labor or real or personal property * * * is
guilty of theft. [Cal. Penal Code sec. 484(a) (West
2001).]
In California, the crime of theft also includes theft by
embezzlement. People v. Creath, 37 Cal. Rptr. 2d 336, 339 (Ct.
App. 1995); People v. Krupnick, 332 P.2d 720, 722 (Cal. Ct. App.
1958).
A. The Corporation’s Alleged Refusal To Communicate With
Petitioner and Its Alleged Disappearance in 1993
Petitioner contends that from the inception of the
partnership, the corporation refused to provide him with PTSI’s
financial information. He also contends that sometime in or
about 1993, PTSI and the corporation “disappeared for over 10
years”, during which time he was unable to locate either company.
In August 1999, petitioner attempted to contact PTSI by
letter. The agreement lists PTSI’s principal place of business
as an address in Glenview, Illinois (the Glenview address), “or
such other place or places as the General Partner may designate.”
Petitioner sent a certified letter to the Glenview address, but
the letter was returned to petitioner and marked “Unable to
forward”. The record does not describe the content of the
letter. Nor does the record indicate whether petitioner made
additional attempts to contact PTSI or the corporation before the
notice of deficiency was issued in November 2004.
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